https://www.taxtmi.com/caselaws?id=351942 The Tribunal upheld the impugned order, ruling that the value of bought out bottle caps should be included in the assessable value of plastic containers for excise duty payment. The Tribunal considered the cap as an essential component for the functionality of the product, drawing parallels with a similar case. The decision was rendered on 26.10.2017. en-us Thu, 26 Oct 2017 00:00:00 +0530 Tue, 05 Dec 2017 07:53:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351942 The Tribunal upheld the impugned order, ruling that the value of bought out bottle caps should be included in the assessable value of plastic containers for excise duty payment. The Tribunal considered the cap as an essential component for the functionality of the product, drawing parallels with a similar case. The decision was rendered on 26.10.2017. Case-Laws Central Excise Thu, 26 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351942